What Is the HDB Resale Levy?
The HDB Resale Levy is a fixed sum payable to HDB when you buy a second subsidised flat after selling your first. It exists to ensure that households who have already benefited from housing subsidies pay a portion back before accessing further subsidies.
You pay the resale levy if your next home is a BTO flat or an Executive Condominium (EC) — both are subsidised by HDB.
You do NOT pay the resale levy if you are buying a private condominium or any other unsubsidised property.
Special case: If you bought a resale HDB flat using only the Proximity Housing Grant (not the standard CPF Housing Grant or EHG), your flat is not considered subsidised for resale levy purposes.
Exact Levy Amounts
| Flat Type Previously Owned | Standard Resale Levy | With Singles Grant |
|---|---|---|
| 2-room flat | $15,000 | $7,500 |
| 3-room flat | $30,000 | $15,000 |
| 4-room flat | $40,000 | $20,000 |
| 5-room flat | $45,000 | $22,500 |
| Executive flat / Maisonette | $50,000 | $25,000 |
| Executive Condominium (EC) | $55,000 | N/A |
The levy amounts are fixed — they do not change based on the value of your original or new flat. A $300,000 3-room flat and a $600,000 3-room flat both attract a $30,000 resale levy.
How and When It’s Paid
The resale levy cannot be paid using CPF or a housing loan. It must be paid in cash — either directly or from the sale proceeds of your previous flat.
| Sequence | When Levy Is Paid |
|---|---|
| You sell your HDB first, then buy BTO/EC | Paid in cash at key collection of your new flat |
| You buy BTO/EC first, then sell your HDB | Deducted from your HDB sale proceeds; any shortfall paid in cash |
Resale Flat with CPF Grants = Subsidised
This is where many upgraders get caught out. If you bought a resale HDB flat and received the Enhanced CPF Housing Grant (EHG) or the CPF Housing Grant, your resale flat is considered a “subsidised” flat. When you sell it and buy a BTO or EC, the resale levy applies.
However, if you only received the Proximity Housing Grant (PHG) and no other grant, your resale flat is not considered subsidised, and no resale levy applies on your next purchase.
Planning Around the Resale Levy
For 4-room flat owners upgrading to EC
The $40,000 resale levy is a meaningful number. For a $1.4M EC, it adds 2.9% to your effective cost. Factor it into your budgeting alongside the standard 25% downpayment and BSD.
For those considering a second BTO
The resale levy applies here too. A family that sold a 5-room flat and wants to ballot for a new BTO will pay $45,000 before receiving the keys.
Upgrading to private condo
No resale levy. Your CPF grant history is irrelevant for this purchase. This is one reason many upgrading families go straight to private rather than EC — particularly now that EC MOP has doubled to 10 years.
Work out your levy situation
Tell Charles your previous flat type and what you’re looking at next. He’ll calculate your exact levy obligation and whether private or EC makes more sense for your numbers. Free, no commitment.
WhatsApp Charles Charles Yi Ming · R070355J · PropNex Realty Pte Ltd